1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 219 (1989)
 

COURNAN v. COMMISSIONER

Docket No. 6692-88.

58 T.C.M. 219 (1989)

T.C. Memo. 1989-520

Martin J. Cournan and Carol A. Cournan v. Commissioner.

United States Tax Court.

Filed September 25, 1989.

Attorney(s) appearing for the Case

Melvin Harris Pizer, for the petitioners. Kevin Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated January 12, 1988, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1983 in the amount of $5,470.25. The sole issue for decision is whether petitioners are allowed ordinary loss treatment under section 1244(a)1 for their claimed loss on a stock investment.

Findings of Fact

Some of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases